They have begun the process of breaking down three potential first-round playoff opponents.

TheCeltics will be opening a best-of-seven series next weekend at home against the Miami Heat, Milwaukee Bucks or Charlotte Bobcats, and the preparation work is under way.

As far as coach Doc Rivers is concerned, though, he won’t be rooting for or against any of the possible opponents.

“It doesn’t matter. It really doesn’t,’’ said Rivers before facing the Washington Wizards on Friday night. “It doesn’t matter who we face in the second round or the third or the (NBA) Finals. It means we would be there.

“I really believe (it’s about how we’re playing). I always get a kick about, not just us, but anybody around the league where you hear other teams or people talking about who they play or who they don’t.

“Yet, the first seeds, you never hear them talking about that. You may not be a first seed, but you have to think like one. If that’s true, you shouldn’t worry about who you’re playing.’’

The Celtics have three games remaining, beginning tonight in Milwaukee against the Bucks (8:35, TV: Comcast SportsNet; radio: WRKO-680 AM). They also play the Bucks in the season finale at home next Wednesday with a road game against the Chicago Bulls on Tuesday night.

At some point, Rivers may be sitting out veterans Paul Pierce, Ray Allen and Kevin Garnett, most likely on Tuesday or Wednesday nights.

“We’re not going to do it yet,’’ said Rivers. “We’ve thought about it, but our guys really want to play, for the most part. We just have to limit their minutes.’’

Having a pair of back-to-back sets in the final six days of the season doesn’t help matters, especially if the Celtics have to open the playoffs next Saturday.

That would give them just two days of practice prior to the postseason opener.

“That’s a tough one,’’ said Rivers of the back-to-back games this weekend and next week. “It sounds crazy, but having good practices before the playoffs are more important than the last game in some ways. If you’re playing too many minutes, then you may hurt yourself for the good practice.

“Then again, we don’t know when we’ll play. If it was that Sunday, you wouldn’t worry about it as much. The not knowing when you play doesn’t affect preparation at all, but not knowing who you’ll play affects it. It affects everybody. Everybody is so jumbled up. We at least have it down to three teams, so that’s what we’re looking at. We’re going to play one of them.’’

Page 2 of 2 - Award for Rondo: Prior to the game, point guard Rajon Rondo received the Red Auerbach Award, which goes to the player “who exemplifies what it means to be a true Celtic.’’

Rondo was presented the award by Bob Cousy along with team owners Wyc Grousbeck and Stephen Pagliuca. Rondo, who broke team records for steals and assists this season, then called out his teammates to be in the picture during the ceremony at center court.

Previous winners of the award include Garnett, Pierce, Al Jefferson and Allen.

Landry is released: The Celtics have requested waivers on forward Marcus Landry, who played one game after being acquired from the New York Knicks in the Nate Robinson trade on Feb. 18.

“He never got a chance to play, for the most part,’’ said Rivers. “We never really saw him play much. Danny (Ainge) went down and saw him several times in the (NBDL) and made a determination to let him go. All I knew him was as a kid more than a player, and he’s a terrific kid.’’

The Celtics have a 13-man roster with Brian Scalabrine on the inactive list.